I need part 3 only.

Robinson Products Company has two service departments (S1 and S2) and two production departments (P1 and P2). The distribution of each service department's efforts in percentages) to the other departments is: From si S2 si - 20% To S2 P1 20% 30% - ? P2 ?% 40 The direct operating costs of the departments (including both variable and fixed costs) are: S2 si $ 205,000 71,000 58,000 P2160,000 Required: 1. Determine the total cost of P1 and P2 using the direct method. 2. Determine the total cost of P1 and P2 using the step method. 3. Determine the total cost of P1 and P2 using the reciprocal method. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the total cost of P1 and P2 using the reciprocal method. (Do not round intermediate calculations. Round your final answers to whole dollars.) Total Cost Allocated Production department 1 Production department 2